This study employed a concurrent embedded design to compare the accounting curricula of selected universities in Africa, America, Asia, and Europe, guided by International Education Standards (IES) 2, 3, 4, and 5. Fourteen universities from different continents were conveniently selected, and a descriptive content analysis was conducted to analyse…

This research aims to obtain a learning model that can improve higher order thinking skills in financial reporting of accounting. The model was developed using four stages of research and development (R&D): 1) preliminary research; 2) development; 3) testing for limited scale; 4) testing for wide-scale. The population of this research is the…

This study addressed CPA perceptions about the need for human skill competencies as professional development. The problem was identified as the undetermined assessment of state level CPA perceptions about human skill competencies as developmental needs. CPAs and education providers may be impacted by this problem. The purpose of this study was to…

Studies consistently report that accounting graduates and graduates more generally do not have the generic skills expected by employers. This study considers the perspective of UK graduates and non-graduates training for the Certified Institute of Management Accounting professional accountancy qualification. The study uses questionnaire and…

This four-country study compares business students concentrating in marketing, accounting and finance (AF), and management with respect to five motives: lifestyle aspirations, reputational effects, relative ease of completion, career outcomes, and developmental skills. We find that, except for the developmental skills motive, the importance of…

This paper describes an audit workplace simulation and investigates its effects on students' perceptions of competences, required as important in the auditing industry. Within the competence-based teaching framework, this training activity involves cooperative learning as it combines first-undergraduate and senior students within one team. First,…

The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

Cooperative learning techniques have been found to be quite successful in a variety of learning environments. However, in university-level accounting courses, investigations of the efficacy of cooperative learning pedagogical methods have produced mixed results at best. To continue the search for a cooperative learning method that is effective in…

Accounting educators are criticised for a focus on the development of technical skills at the expense of generic employability skills. This study considers the perspective of UK graduates training for the CIMA professional accountancy qualification and examines their perceptions of the extent to which opportunities for generic skills development…

This paper describes a pedagogical experiment that used feature films in a senior accounting class to stimulate development of student competencies and raise ethical issues. Rather than being content driven, this active learning technique focuses on skills development, while engaging the students' emotions in the learning process. Encompassing…

The purpose of this study is to explore the potential impact of support materials on student spreadsheet skill acquisition. Specifically, this study examines the use of an online spreadsheet simulation tool versus a printed book across two independent student groups. This study hypothesizes that the online spreadsheet simulation tool will have a…

The research question addressed in this study is to compare and identify differences between academics teaching auditing classes and practicing accountants regarding the importance of topics covered in the first university auditing course. This is accomplished by surveying academics and practitioners regarding their perceptions of the importance…

Employers often consider graduates to be unprepared for employment and lacking in vocational skills. A common demand from them is that the curriculum should include "communication skills," as specific skills in their own right and also because of the central role that such skills can play in developing other desirable attributes. Current thinking…